医院会计制度改革发展30年

The 30 Years of Hospitals Accounting System Reform and Development

目的:通过对30年来医院会计制度的变迁历程分析,深入探讨医院会计制度内在发展规律,借以对未来医院会计制度改革与发展的研究作以粗放设想。方法:文章对1983年以前医院会计制度的设计及实践运用进行了简述,着重以1983年以后的各次医院会计制度的颁布实施为界限,从核算方法、核算基础、科目设置、报表设置、实施运用、实践缺陷、制度探讨等方面,分阶段加以列示和分析。结果:公立医院会计制度历经数次改革,得以不断完善和发展。结论:公立医院会计制度前进的步伐难以跟进公立医院发展的进程,推进公立医院改革的同时,必须着力对会计制度实施创新。

Objective： Through analyzing the 30 years of the transformatinn nf hnspital aecnunling system, it deeply discussed the potential internal development regulation of hospital accounting system so as tn make extensive assumption of future hospital accounting system reform and development. Methods： It made sununary on the design and practical operation of hospital accounting system before 1983, pay attention to set the declaration and implementation of the following hospital accounting system from acenunting method, accounting basis, subject setting, statement setting, implementation application, practical disadvantage and system diseussinn. The following accounting system is presented and analyzed in stages. Results： The hospital accounting system continuously improved and developed after several reforms. Conclusion： The pace of the hospilal accounting system was diffieuh to follow the development process of the public hospital, while it needed to pay attention to implement invocatinn of accounting system under public hospital reform